This article was automatically translated from HIBAPRESS, the Arabic version:
HIBAPRESS-RABAT
Given the growing interest in the measure relating to the voluntary regularization of the tax situation of taxpayers reinstated by the Finance Law for the year 2024, and which ends on December 31, 2024, the General Tax Directorate informs people concerned that the DGI counters will be open on Saturday December 28 and Sunday December 29, 2024, in order to allow them to submit their declaration and proceed to the payment of their contribution in respect of movable or immovable property or in respect of advances in partners’ current accounts or in the operator’s account and loans granted to third parties.
It should be remembered that, more generally, this regularization concerns individuals with respect to their profits and taxable income in Morocco, not having been declared before January 1, 2024, and constituting the source of assets and financing of the following expenses :
Liquid assets deposited in bank accounts; Liquid assets held in fiat currency in the form of bank notes; • Acquisitions of movable or immovable property not intended for professional use; The subscription of advances in associates’ current accounts or in the operator’s account and loans granted to third parties.
The amount of assets and expenses declared for which the contribution was paid, the rate of which is set at 5% of the value of these assets and expenses, will not be taken into consideration:
for the rectification of the taxable bases during the tax audit of the taxpayer concerned; for the evaluation of the overall annual income as part of the procedure for examining the entire tax situation of individuals, referred to in article 216 of the General Tax Code. The Directorate General of Taxes also informs the natural persons concerned by this measure and who carry out their procedures with banking establishments, that in addition to the deposits made on the accounts or to the payments associated with the declarations in progress, these establishments are authorized to accept their declarations also on the basis of financial flows that have already passed through their accounts.
For any request for information or assistance,
Please contact the DGI Assistance Center at SIMPL@tax.gov.ma
or by calling 05 37 27 37 27 (grouped lines).
